Court Grants Duty Exemption for Hi-Tech Plantation Appliances Without Proof of End Use; Tribunal's Decision Overturned.

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....Benefit of concessional rate of duty - Scope of expression "for use in specified Plantation sector" as "actual use in specified Plantation sector" - multi utility / general purpose goods - Import of hi-tech appliances i.e., sprayers, power weeders, Tea Pruners and Mist Blowers - The Notification does not stipulate a condition of proof for end use in order to claim exemption. - there is ample material on record to show that the goods were used in tea, coffee and rubber plantation sector - The tribunal therefore, erred in law in holding that the appellant is not entitled to the benefit of exemption Notification - HC....